(a) A county assessor-collector may:
(1) deposit the fees subject to Section 502.198 in an interest-bearing account or certificate in the county depository; and
(2) send the fees to the department not later than the 34th day after the date the fees are due under Section 502.198.
(b) The county owns all interest earned on fees deposited under this section. The county treasurer shall credit the interest to the county general fund.